Research On The Regulation Of Tax Related Information Disclosure Of Taxpayer

In the current,there is a problem of information asymmetry between taxpayers and tax authorities existing in our country's tax collection and administration.Information asymmetry is the important factor leading to the loss of tax revenue.The disclosure of Tax-related information has a great significance in tax collection and administration.China's current laws and regulations make the criterion for the disclosure of Tax-related information.But there are still many points need to be perfect and refined in the existing legal norms for tax-related information.For example,the scope of disclosure obligor shall disclose the tax-related information is too narrow,the operability of the implementation of the regulations for rules of tax-related information disclosure mechanism is poor,and the confidentiality provisions for tax-related information are incomplete.The imperfect regulation of tax-related information disclosure is easy to cause some problems.Such as the low initiative of tax-related information disclosure obligor to provide the tax-related information to tax authorities,which leads to the low efficiency of tax-related information collection,and there have risks in the security of taxpayers' tax-related information etc.This paper tries to define the relevant concepts of tax-related information disclosure in China and elaborate the objective performance of the taxpayers involved in tax-related asymmetric information,through the analysis of the reasons for tax-related information disclosure problems,analyzed the defect and difficulty of execution and regulatory loopholes existing in the tax-related information disclosure in our country,according to the enlightenment comes from the regulations of typical foreign countries in tax-related information disclosure and practical experience.According to the requirements of tax collection and administration and problems of tax-related information disclosure in China.We put forward the suggestions to solve the problem and sum up how the taxpayers' tax-related information disclosure should be regulated in China.This paper consists of five parts:Part1,Introduction.This part explains the background and significance of the selected topic,and analyzes the related research situation of tax-related information disclosure problems at home and abroad,and briefly introduced the research ideas and research methods.Part2,Theoretical analysis of the tax-related information disclosure of taxpayers.This part makes a definition of the basic concept of the tax-related information and tax-related information disclosure,describes the main source of tax-related information obtained by the tax authorities and explores the theoretical basis of tax-related information disclosure.Part3,The status quo of tax-related information disclosure.Analyzing the status quo of providing,current sharing and transfer of the tax-related information in three aspects: the information disclosure form the taxpayers to the tax authorities;the information transmission between tax authorities;and the information disclosure form the third group to the tax authorities.Part4,The problems existing and the analysis of the causes of taxpayer information disclosure problems in China.Firstly,the problems existing in the information disclosure of taxpayers in China,for the information provided by the companies is incomplete,taxpayers and the third group do not take the initiative to provide information,there are security risks from management and protection of tax information,there is a problem of information exchange between the third group and the tax authorities.Secondly,the analysis of the causes of taxpayer information disclosure problems in China,for the scope of the provisions of relevant laws and regulations of tax-related information disclosure is too narrow,the operability of laws and regulations is not good enough,the enforcement in violation of information disclosure obligation is not enough,the system of protecting the tax-related information is imperfect.Part5,The improvement of tax-related information disclosure regulations of taxpayers in China.Firstly,corporate tax-related information should be disclosed separately;Secondly,to increase taxpayers' restrictions on the disclosure of tax-related information;Thirdly,to detail the relevant regulations of the channel of disclosure of tax information;Fourthly,to improve the relevant regulations concerning the confidentiality of tax-related information.